Premier Membership Clubs PMC are nothing but a bunch of scammers and I want my money back. Sherman Oaks, California

Premier Membership Clubs in Sherman Oaks, has scammed me starting from a charge made to my account on October 3, 2012.  The total charge that was taken out of my bank account was $99.49, which left me with a $35.00 charge plus a negative balance.  I contacted the bank concerning this and they have since had a the extra montly charge of $14.00 canceled.  However, I sent the refund form along with a copy of my bank statement stating the said $99.49 charge.  I have contacted Premier Membership Clubs about this and they have since denied that I have sent them any refund.  This I know is not true.  I have sent them the refund form twice.  Later, I have contacted the Missouri and South Carolina state consumer Affairs and attorney State General.  They have done all they have could to help but to no avail.  I still receive the same song and dance from PMC about the issue of the refund and the denial that I sent them a copy of my bank statement and a refund form.  I sent in a copy of my bank statement as proof because they have my bank information already.  I plan to close my bank account soon.  But I have received a letter written to me saying that they have not thrown away or denied my refund request.  I have no idea what else to do other than to contact Consumer Affairs and contacting you concerning my complaint.  They have yet to send in a refund to me.